Income Tax Changes
Personal Income Tax
Motor Vehicle Expense Deductions
Fringe Benefits Tax (FBT)
Tax Compliance
Increase in Penalty Units
Corporate Tax Changes
Small Businesses
Capital Gains Tax (CGT) roll-over relief for small businesses
Tax Cuts and Tax Discounts for Small Businesses
Immediate deductibility for professional expenses of small businesses
Expanding accelerated depreciation for small businesses
Superannuation changes
Access to benefits
Release of superannuation benefits for terminal medical condition
Social security and family assistance changes
Family assistance
Social security
Deeming thresholds
Age Pension
Income test treatment of defined benefit pensions
